These Regulations amend Commission Delegated Regulation (EU) No 640/2014. Regulation 640/2014 was incorporated into domestic law insofar as relating to direct payments on exit day under the Direct Payments to Farmers (Legislative Continuity) Act 2020 (c.2). These Regulations make amendments to Article 19a in order to simplify the calculation of administrative penalties for over-declaration of areas for the basic payment scheme and young farmers scheme in England.